Revenue Scotland and Tax Powers Act 2014 section 48

Award of expenses

Section 48 dealt with the award of expenses in tribunal proceedings relating to Revenue Scotland tax disputes, but has been repealed in its entirety.

  • Section 48 originally covered the rules on awarding expenses (costs) in tax tribunal cases involving Revenue Scotland.
  • The entire section has been repealed and is no longer in force.
  • The repeal was made by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SI 2017/108).
  • Rules on expenses in Scottish tax tribunal proceedings are now governed by the broader tribunals framework under the Tribunals (Scotland) Act 2014.

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